REGISTERED NUMBER: 10806062 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

THE CATTLE YARD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T R Montgomery

Ms L H Montgomery

REGISTERED OFFICE:

Little Brooksend Farm

Canterbury Road

Brooksend

Birchington

Kent

CT7 0JW

REGISTERED NUMBER:

10806062 (England and Wales)

ACCOUNTANTS:

Thorne Lancaster Parker

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

FIXED ASSETS

Property, plant and equipment

4

1,641,160

1,179,592

CURRENT ASSETS

Debtors

5

4,853

1,947

Cash at bank

3,312

16,550

8,165

18,497

CREDITORS

Amounts falling due within one year

6

(1,815,327

)

(1,235,228

)

NET CURRENT LIABILITIES

(1,807,162

)

(1,216,731

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(166,002

)

(37,139

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(166,102

)

(37,239

)

SHAREHOLDERS' FUNDS

(166,002

)

(37,139

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

T R Montgomery - Director

1.	STATUTORY INFORMATION

The Cattle Yard Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The accounts have been prepared on a going concern basis. As described in the balance sheet, the Company has net liabilities of £1,807,162 at the balance sheet date. The Company is dependant upon the continued support of the shareholders. The shareholders have confirmed that they will continue their support for a period of at least twelve months from the approval date of these accounts and on that basis the directors consider the going concern basis to be appropriate.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at the fair value of consideration received or receivable for services provided to the external customers in the ordinary course of the business. The fair value of the consideration takes into account trade discounts and settlement discounts.

Revenue under service contracts is recognised when the company obtains the right to consideration.

Revenue is shown net of value added tax.

Tangible fixed assets

Property plant and equipment are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration initially recorded at cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold properties over 50 years

Plant and machinery over 4 years

Computer equipment over 4 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

The company has the following basic financial instruments.

Basic financial assets

Trade and other debtors, loans, cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Basic financial assets are derecognised when (a) the contractual rights to the cash flows from the assets expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities

Other creditors, directors' current accounts and accruals are initially recognised at transaction price and subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 July 2024

1,177,964

30,809

3,880

1,212,653

Additions

499,541

4,161

-

503,702

At 30 June 2025

1,677,505

34,970

3,880

1,716,355

DEPRECIATION

At 1 July 2024

23,059

8,062

1,940

33,061

Charge for year

29,730

11,434

970

42,134

At 30 June 2025

52,789

19,496

2,910

75,195

NET BOOK VALUE

At 30 June 2025

1,624,716

15,474

970

1,641,160

At 30 June 2024

1,154,905

22,747

1,940

1,179,592

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,752

-

Other debtors

543

832

VAT

1,558

1,115

4,853

1,947

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

120,750

131,483

Other creditors

5,833

5,060

Directors' current accounts

1,686,244

1,098,685

Accruals and deferred income

2,500

-

1,815,327

1,235,228

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is T R Montgomery.